Taxation of Capital Gains, 14E 2017 by Dr Girish Ahuja & Dr Ravi Gupta

Taxation of Capital Gains, 14E

This book covers the taxation aspects of Capital Gains as amended by the Finance Act, 2017, in a lucid way and is structured      to deal with the practical queries and suggested approaches.

All recent important cases reported upto June, 2017 have been incorporated. The illustrations have been solved for the     assessment year 2018-19 as per new CII for F.Y. 2017-18.

Key Features

 Lucid commentary on Capital Gains with Illustrations

• Lucid commentary on Capital Gains with Illustrations
• Incorporating all the latest amendments
• Highlighted the amendments brought in by the Finance Act, 2017
• Reference to important recent judicial decisions
• Apropos paragraph/extract of Notifications and Circulars.

Table of Contents

 

Chapter 1	Framework of Capital Gains Tax
Chapter 2	Chargeability of Capital Gains
Chapter 3	Types of Capital Assets and Gains
Chapter 4	Capital Gain Arises only on Transfer of a Capital Asset
Chapter 5	Computation of Capital Gains
Chapter 6	Capital Gain in Case of Amount Received from an Insurer on Account of Damage or Destruction of any Capital Asset
Chapter 7	Capital Gain on Conversion of Capital Asset into Stock-in-Trade
Chapter 8	Capital Gain on Transfer of Capital Asset by a Partner/Member to a Firm/AOP, etc. and by a Firm, etc. to the Partner/Member
Chapter 9	Capital Gain on Transfer by way of Compulsory Acquisition of an Asset
Chapter 10	Capital Gain on Conversion of Debentures into Shares/Debentures
Chapter 11	Capital Gains on Distribution of Assets by Companies in Liquidation
Chapter 12	Capital Gain on Assets which have no Cost of Acquisition
Chapter 13	Capital Gain on Transfer of Depreciable Assets
Chapter 14	Computation of Capital Gain in Cases of Business Reorganisation
Chapter 15	Computation of Capital Gains in Real Estate Transactions
Chapter 16	Capital Gain in Case of Development/Collaboration Agreements
Chapter 17	Capital Gain in Case of Transfer of Securities
Chapter 18	Capital Gain in Case of Buy Back of Shares
Chapter 19	Capital gain on transfer of specified security or sweat equity share
Chapter 20	Capital gain on conversion of a company to Limited Liability Partnership
Chapter 21	Taxation of capital gain on transfer of property received without consideration or for inadequate consideration, if sold subsequently
Chapter 22	Transfer of Securities by Depository
Chapter 23	Capital Gain for Non-Residents
Chapter 24	Reference to Valuation Officer
Chapter 25	Exemption of Capital Gains
Chapter 26	Miscellaneous provisions
Chapter 27	Set off or Carry Forward and Set off of Capital Losses
Chapter 28	Computation of Tax on Long-term Capital Gains and on Short-term Capital Gains in certain cases
Chapter 29	Advance Payment of Tax in Case of Capital Gains
Chapter 30	Tax Planning
Appendix 1	Capital Gains Accounts Scheme, 1988
Appendix 2	Rural Agricultural Land
Appendix 3	Relevant Circulars and Notifications
Appendix 4	Relevant Forms
Appendix 5	Recent Judicial Decisions